The provider has a statutory duty to allocate the pensionable earnings amongst all the performers who were active within the financial year. The performer's NPE / NPEE figures are deducted from the practices 43.9% ceiling and the remaining balance in the maximum allowable providers NPE / NPEE.

If the provider is in a partnership the remaining balance must be allocated between the partners in accordance with the partnership agreement. A dentist cannot superannuate a colleague's income even if the colleague is not a member of the NHS Pension Scheme

E.g.. if a performer's NHS pay is £40k, however they opt out of NHS Pension Scheme, the senior partner(s) cannot increase their declared pensionable pay by the £40k.